The Bundesliga club received £96million upon offloading the France international to the Catalans in 2017.
Upon striking the deal they agreed to a number of performance-related add-ons which if all fulfilled would see the fee rise to £131million, making Dembele the third most expensive player in the world.
Two payments of £4.5m have already been made after Dembele reached 25 appearances for Barca and the club qualified for this season's Champions League.
But German daily newspaper De Welt understand whatever remains of the additional fees will be due if Dembele leaves the Catalan giants before the end of his contract, which runs until 2022.
Currently, £26million is outstanding meaning Barcelona face a hefty fee if Dembele does indeed cut short his spell in La Liga in the January transfer window.
Arsenal and Liverpool have both been linked with a move for the 21-year-old, who has started 24 games in 15 months at Barcelona, where a multitude of injuries have disrupted his career.
The Mirror have reporting that Barcelona have lost patience with Dembele and want to offload him as soon as possible and have slapped a £100million valuation on his head.
Ernesto Valverde's side are hopeful that Liverpool's recent spending spree means the deal could materialise.
But when asked about the deal last week, Barcelona were keen to play down suggestions they want to rid themselves of the ex-Rennes forward.
General manager Pep Segura said: “If you have information from the English press, ask the English press. If you have information about Liverpool, ask Liverpool.
“As of today we have nothing for Dembele and we have no desire to change the structure of the template.
“It is true that I had a meeting with Dembele’s agents. But I had three meetings with three other representatives. My job is to meet with representatives, they are common things.
“There is no problem with Dembele.
“It is a normal situation for a young player who has a lot of talent and has reached a very big club like Barca, with great players and teammates. He has never had this before and this generates a process of adaptation that has to happen.
“He is very young and has never had to make the effort to adapt to this way of playing and we recognise that it is costing him. He also recognises it.
“What we will do is work so that this adaptation is possible.”
Sport believe Arsenal are also keen on Dembele but it remains to be seen whether the club can compete financially with Liverpool or any other suitor when the transfer window reopens in January.
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